453 Law Firm , S.A.P.


Headquarters: Barcelona, Spain

3 The Best Lawyers in Spain awards

1 Best Lawyers: Ones to Watch in Spain award

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4|5|3 Law Firm (formerly named "Marco Legal") is a global law firm founded in Barcelona in 2000, now based both in Barcelona and Madrid.

Ever since, the firm has grown steadily, trusted by international companies, public organizations, and institutions.

The firm is comprised of former big firm attorneys and lawyers with experience in the legal department of international corporations, who are committed to client service and excellent work.

Identifying our clients' real needs and offering the best solution for every single case in a constructive and cost-effective manner are our main objectives. We take a proactive approach to solving our client's legal issues.

Our work is divided into four broad divisions:

⇨ Corporate Law, M&A and Commercial contracts (including IP and Information Technology Law),

⇨ Tax planning;

⇨ Labor legal advice; and

⇨ Extensive Litigation experience in trial, appellate and arbitration matters. Main practice areas include general and commercial litigation, white collar criminal defense, international commercial arbitration and dispute resolution.

Our lawyers take great pride in their fundamental legal skills and all are expected to be exemplary professionals with consummate experience in their particular discipline. In addition, constant updating and fine-tuning of their legal knowledge is something we take very seriously.

Thus, we make sure the quality of client service offered by our firm to both local and international clients is 100% guaranteed.We strongly believe our people are the key to our success.

4|5|3 Law Firm (under Marco Legal name) is recommended by "The Legal 500", an independent research organization that publishes guides to the world's "pre-eminent" law firms, in the following categories:

⇨ "Corporate and M&A" and

⇨ "Dispute Resolution"

4|5|3 Law Firm is a member of Alliuris A.S.B.L. (alliuris.org) and Consilium Iuris

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  • Corporate and Mergers and Acquisitions Law
  • Criminal Defense
  • Economist
  • Family Law
  • Franchise Law
  • Intellectual Property Law
  • Investment
  • Labor and Employment Law
  • Litigation
  • Privacy & Data Protection Law
  • Real Estate Law
  • Tax Law
  • Venture Capital Law

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New Tax in Catalonia: Tax on Companies’ Non-Productive Assets


by Mariano Roca López

The New Tax Is Levied Annually on Entities That Own Certain Non-Productive Assets

new-tax-in-catalonia-tax-on-companies-non-pro

The “Messi Doctrine”: Tax Advisors Could Be Prosecuted for Their Tax Advice and Meet the Same Fate Than Their Clients


by Mariano Roca López

Could lawyers be held responsible for their client's fraudulent activity?

Tax Law's Messi Doctrine

Good News for the Spanish Inheritance and Gift Tax


by Mariano Roca López

Changes made by the Spanish Supreme Court could mean enhanced tax benefits to citizens.

Spanish Inheritance and Gift Tax Changes

Unpacking the 2019 Spanish General State Budget


by Mariano Roca López

A union between two left-wing parties in Spain has led to a new budget agreement that could raise personal and corporate income taxes.

Spanish General State Budget Approval 2019

Sun Tax Out, Self-Sufficiency In


by Mariano Roca López

How Spain is paving the way for self-sufficient homes.

Spain to Repeal "Sun Tax"

How New Spanish Tax Incentives Are Building a Film Industry


by Mariano Roca López

New tax incentives show the Spanish government investing in audiovisual production in the Canary Islands and beyond.

New Tax Incentives In Spanish Film Industry

The Spanish Government Insists on Raising Taxes


by Mariano Roca López

With a new government in Spain, big changes are coming to taxpayers.

Will Spain's New President Raise Taxes?

What Spain’s Proposed ‘Google Tax’ Means for its New Economy


by Mariano Roca López

How the Spanish Stability Program is tapping new sources of tax revenue.

Will Spain Pass the 'Google Tax?'

ECOFIN reaches political agreement on Anti-Tax Avoidance


by Mariano Roca López

EU finance ministers reached a new agreement March 13 to tackle aggressive tax schemes in the EU.

ECOFIN Reaches Tax Agreement

New Criteria to Determine Spanish Individuals’ Tax Residence


by Mariano Roca López

Despite its apparent triviality, individuals’ tax residence can in practice have significant consequences for their pockets.

New Criteria Determines Spanish Individuals’

Bitcoins: Tax Treatment in Spain of a Foreign Currency


by Mariano Roca López

It is an extremely volatile asset whose downward trend has been going on for a month now, having decreased its value more than 40 percent.

Bitcoins

Taxation in Spain for the Purchase of Used Goods on C2C Platforms


by Mariano Roca López

Trends that have had an impact in the tax sphere in Spain.

Taxation in Spain

Digital Economy vs. Permanent Establishment


by Mariano Roca

Limitations of the Spanish taxation system to effectively tax certain incomes.

Digital Economy Spain

The Residency Visa for Foreign Investors—Or the Golden Visa


by Mariano Roca

Golden Visa holders would be entitled to reside in Spain for an initial period of one year, which can be extended into two to five year periods.

Golden Visa

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